如何完善上市公司公开财务报告制度

• 作 者: 董舜琪\\r\\r\\r\\r\\r\\r\\r\\r\\n 赵承业
• 出 处: 经济工作月刊
• 发表日期: 1995年Z2期
• 关键词: 财务报告 证券市场 证券管理部门 资本市场国际化 股票发行 投资决策 发行计划 财务信息披露 年度报告 损益表

我国证券市场发展缺乏规范化的管理制度,特别在上市公司财务信息披露方面,许多做法不符合国际惯例,未能建立起一套完善的公开财务报告制度,投资者很难及时获得各上市公司全面的、真实的、准确的信息,这不仅影响了投资者的投资决策,影响了国内外投资者对我国上市公司长期投资的信心,也影响了我国证券管理部门对上市公司的有效监督与管理。为了促进我国证券市场健康发展,加速

The development of China’s securities market lacks a standardized management system. Especially in the disclosure of financial information of listed companies, many practices do not conform to international practice and fail to establish a sound public financial reporting system. It is very difficult for investors to obtain timely and comprehensive , True and accurate information, which not only affects the investors’ investment decisions, but also affects the confidence of domestic and foreign investors in the long-term investment of listed companies in our country and also affects the effective supervision and management of the listed companies by the securities regulatory authorities in our country. In order to promote the healthy development of China’s securities market, accelerate